PERFIS DOS CONTROLLERS: AUTONOMIA E ENVOLVIMENTO DOS PROFISSIONAIS DE CONTROLADORIA
DOI:
https://doi.org/10.14392/asaa.2020130301Keywords:
Controller, Bean Counters, Business Partners, Envolvimento, AutonomiaAbstract
A presente pesquisa teve por objetivo investigar o perfil dos controllers no contexto brasileiro. Partindo de dois perfis específicos (bean counters e business partners), o estudo se revestiu de uma tríplice missão: primeiro, relacionar quais as principais atividades desempenhadas por controllers atuantes no Brasil; segundo, discernir qual destes perfis destacados é predominante; e terceiro, identificar se a autonomia e o envolvimento dos controllers estão associados ao tamanho e à descentralização da organização em que atuam. O método empregado para a coleta de dados consistiu na aplicação de um questionário, enviado por e-mail a controllers de todo o país, os quais responderam validamente 111 questionários, o que representou uma taxa de resposta de 18,62%. As respostas evidenciam que entre as atividades dos controllers predominam: análise de relatórios financeiros, controle de desempenho gerencial, escrituração, e monitoramento fiscal. Os resultados apontam, ainda, uma prevalência de bean counters (74,5 % da amostra). Em geral, os controllers se caracterizaram por serem homens, pós-graduados, de meia idade (média de 43 anos), com cerca de 6,8 anos de experiência em controladoria. A relação entre descentralização e envolvimento se mostrou, de fato, positiva e significante. A associação entre as variáveis contingenciais e o elemento autonomia não se confirmou.
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